Some individuals should itemize their deductions because it will save them money. Others should itemize because they do not qualify for the standard deduction. See the discussion under
Standard Deduction, earlier, to decide if it would be to your advantage to itemize
deductions.

You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $152,525. For more information, see
Overall limitation, later.

Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form
1040).

You may benefit from itemizing your deductions on Schedule A (Form 1040) if
you:

Cannot take the standard deduction,

Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7.5% of your adjusted gross income if either you or your spouse is age 65 or older),

Paid interest on your home,

Paid real estate or personal property taxes,

Paid mortgage insurance premiums,

Paid state and local income or general sales taxes,

Had large unreimbursed employee business expenses or other miscellaneous
deductions,

Had large uninsured casualty or theft losses,

Made large contributions to qualified charities (see Publication
526, Charitable Contributions), or

Have total itemized deductions that are more than the standard deduction that applies to
you.

You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040).

Table 4-1
shows some common items that you can or cannot include in figuring your medical
expense deduction. For more information, see the following discussions of
selected items, which are presented in alphabetical order. A more extensive list
of items and further details can be found in Publication 502, Medical and Dental
Expenses.

Expenses for your general health (even if following your doctor's advice) such
as:—Health club dues—Household help (even if recommended by a doctor)—Social activities, such as dancing or swimming
lessons—Trip for general health improvement

Weight-loss expenses not for the treatment of obesity or other
disease

You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7.5% of your adjusted gross income if you or your spouse is age 65 or
older).

Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. You can include medical expenses you charge to your credit card in the year the charge is made. It does not matter when you actually pay the amount charged.

You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your
dependent.

Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Also, see Publication
502
for information about deductible operating and upkeep expenses related to such
capital expense items, and for information about improvements, for medical
reasons, to property rented by a person with disabilities.

You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. This is a personal expense that is not deductible. However, you may be able to include certain expenses paid to a person providing nursing-type services. For more information, see
Nursing Services, later. Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. For more information, see
Qualified long-term care services under
Long-Term Care, later.

You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. This includes amounts paid for meals and lodging. Also, see
Meals and Lodging, later.

An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following
descriptions.

He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Activities of daily living are eating, toileting, transferring, bathing, dressing, and
continence.

He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive
impairment.

Maintenance or personal care services is care which has as its primary purpose
the providing of a chronically ill individual with needed assistance with his or
her disabilities (including protection from threats to health and safety due to
severe cognitive impairment).

A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. The contract must:

Be guaranteed renewable,

Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or
borrowed,

Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits,
and

Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes
per diem or other periodic payments without regard to expenses.

The amount of qualified long-term care premiums you can include is limited. You can include the following as medical expenses on Schedule A (Form 1040).

You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care.

You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. You can include the cost of such lodging while away from home if all of the following requirements are met.

The lodging is primarily for, and essential to, medical care.

The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed
hospital.

The lodging is not lavish or extravagant under the circumstances.

There is no significant element of personal pleasure, recreation, or vacation in the travel away from
home.

The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. You can include lodging for a person traveling with the person receiving the medical care. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. (Meals are not included.)

You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). This includes the cost of meals and lodging in the home if a main reason for being there is to get medical
care.

Do not include the cost of meals and lodging if the reason for being in the home is personal. However, you can include in medical expenses the part of the cost that is for medical or nursing care.

If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate
statement.

If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. The payroll tax paid for Medicare Part A is not a medical expense. If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. In this situation you can include the premiums you paid for Medicare Part A as a medical
expense.

Medicare Part B is a supplemental medical insurance. Premiums you pay for Medicare Part B are a medical expense. Check the information you received from the Social Security Administration to find out your
premium.

You can include in medical expenses amounts you pay for prescribed medicines and drugs. A prescribed drug is one that requires a prescription by a doctor for its use by an individual. You can also include amounts you pay for insulin. Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not
prescribed.

You can include in medical expenses wages and other amounts you pay for nursing services. The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care
facility.

Generally, only the amount spent for nursing services is a medical expense. If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. See
Maintenance and personal care services under
Qualified long-term care services, earlier. Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. See
Child and Dependent Care Credit, later, and Publication
503, Child and Dependent Care Expenses.

You can also include in medical expenses part of the amount you pay for that attendant's meals. Divide the food expense among the household members to find the cost of the attendant's food. Then divide that cost in the same manner as in the preceding paragraph. If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the
attendant.

You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under
Nursing Services. For information on employment tax responsibilities of household employers, see Publication
926, Household Employer's Tax Guide.